A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

562 EDUCATIONAL SURVEY OF THE PHILIPPINES

tion, voluntary contributions to the extent of P1,095,940 were raised.
These sums which show tremendous increases over the expenditures of
ten years ago seem large. But, except as the educational expenditures
are analyzed and considered in relation to other governmental expendi-
tures and related activities, their significance cannot be grasped. Under
the heads of current expenses,' capital outlay,2 total educational expenditures, per capita expenditures, and distribution of educational expenditures according to type of education, this analysis will be attempted.
CURRENT EXPENSES
The annual current expenses of the public-educational system of the
Philippine Islands for the years 1903 to 1923 are reported in Table 64.
For the first fifteen years the facts are given at five-year intervals, but
from 1918, for each year. In interpreting this or any other table giving
data in pesos over a considerable number of years, the reader must keep
in mind the fluctuations in the value of the peso. An apparently large
increase in costs may merely record the depreciation of the currency.
As shown by the facts given in the table the current expenditures on
public education increased by 2.3 times during the last ten years and
only 65 per cent during the ten-year period from 1903 to 1913.
Although during the last four years and from 1913 to 1918 there was
a distinct slackening in the rate of increase of expenditures, each year
shows an expansion over the preceding year. The accelerated pace
during the years 1919 and 1920 was due to the special appropriation
of P30,705,824 (Act No. 2782) which was expendable during the five
consecutive years from 1919 to 1923. During the last two years owing
to a failure to appropriate the complete allotment, the increase in expenditures was somewhat retarded. This failure was due to the insufficiency of funds. The facts are presented in Table 65. Thus,
while in each of the first three years the schools received the entire
appropriation expected, in 1922 they were forced to be content with but
89 per cent and in 1923 with but 64 per cent of the allotment. This
restriction of revenues seriously hampered the growth of the schools.
1 Current expenses include all expenses for administration, salaries of teachers, superintendents and supervisors, wages of laborers, traveling expenses, maintenance of buildings
and equipment, illumination, consumption of supplies, etc. The money value of depreciation of equipment has been deducted from the reported current expenses.
2Capital outlay includes expenditures for land, buildings, parks and monuments, and
equipment. To avoid duplication, expenses for the payment of loans are neither included
under capital outlay nor under current expenses. Proceeds of the loan having been expended either 'for current expenses or capital outlay. Equipment includes school fur-
niture, library books, apparatus, and the like. That which is consumed within a year
is considered equipment, in order to distinguish it from supplies, which cover things easily
worn out.